#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Instruction No. 3 of 2011 dated 9.2.2011 issued by CBDT has prospective effect
Income Tax
Income Tax
Section 14A cannot be invoked when no exempt income was earned
Income Tax
Income Tax
Disallowance cannot be made U/s 14A if there is no tax-free income
Income Tax
Income Tax
Sec 14A Expenditure incurred in relation to income not included in total income rw Rule 8D
Income Tax
Income Tax
No Proportionate disallowance of Interest u/s 14A if investments in shares been made from interest free funds
Income Tax
Income Tax
No disallowance u/s 14A r.w. Rule 8D if interest income exceeds interest expenditure
Income Tax
Income Tax
CBDT Circular No. 5/2014 Dated: 11.02.2014
Income Tax
Income Tax
Disallowance U/s. 14A is to Be Made For Computing Book Profits U/s. 115JB
Income Tax
Income Tax
No S. 14A Disallowance without recording dissatisfaction over expense claimed by the Assessee
Income Tax
Income Tax
Employees’ contribution to PF paid before due date of ROI allowable
Income Tax
Income Tax
No Disallowance of Interest on Loan taken to earn taxable business Income U/s. 14A r.w. Rule 8D(2)(ii)
Income Tax
Income Tax
S. 14A Recording of satisfaction is pre-requisite for invoking rule 8D
Income Tax
Income Tax
Disallowance U/s. 14A, in light of landmark judgement of P&H High Court, in the case of Deepak Mittal
Income Tax
Income Tax
